https://www.taxtmi.com/caselaws?id=379777 The Tribunal set aside the impugned order in a case concerning the misclassification of goods as "coated Calcium Carbonate" instead of "uncoated Calcium Carbonate." The Commissioner's decision to exclude certain clearances from the total assessable value was overturned due to discrepancies in evidence and lack of clarity on the manufacturing processes. The case was remanded to the original adjudicating authority for a fresh examination, emphasizing the importance of hard evidence like test reports and the right to cross-examine witnesses under Section 9D of the Central Excise Act, 1944. en-us Mon, 06 May 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379777 The Tribunal set aside the impugned order in a case concerning the misclassification of goods as "coated Calcium Carbonate" instead of "uncoated Calcium Carbonate." The Commissioner's decision to exclude certain clearances from the total assessable value was overturned due to discrepancies in evidence and lack of clarity on the manufacturing processes. The case was remanded to the original adjudicating authority for a fresh examination, emphasizing the importance of hard evidence like test reports and the right to cross-examine witnesses under Section 9D of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379777